1330 – Credit for Tax Withheld.
§ 1330. Credit for tax withheld. The city income tax surcharge withheld shall not reduce net state tax for purposes of computing the city income tax surcharge, but any amount of tax actually deducted and withheld under the authority of this article in any calendar year shall be deemed to have been paid to the […]
1331 – Enforcement With Other Taxes.
§ 1331. Enforcement with other taxes. (a) Joint assessment. If there is assessed a tax under a city income tax surcharge imposed pursuant to the authority of this article and there is also assessed a tax against the same taxpayer pursuant to article twenty-two of this chapter or under a local law enacted pursuant to […]